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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables) | 6 Months Ended
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Jun. 30, 2018
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Schedule of components of other comprehensive income (loss) | The following tables present the components of other comprehensive income for the three and six months ended June 30, 2018 and 2017, by component:
(dollars in thousands) | Before Tax |  | Tax Effect |  | Net of Tax
Three Months Ended June 30, 2018 |  |  |  |  |  |  |  |
Net unrealized losses on investment securities: |  |  |  |  |  |  |  |
Net unrealized losses arising during the perio d | $ | (5,057 | ) |  | $ | (1,388 | ) |  | $ | (3,669 | )
Less: Reclassification adjustments from AOCI realized in net income | — |  |  | — |  |  | — |
Net unrealized losses on investment securitie s | (5,057 | ) |  | (1,388 | ) |  | (3,669 | )
Defined benefit plans: |  |  |  |  |  |  |  |
Amortization of net actuarial loss | 235 |  |  | 91 |  |  | 144 |
Amortization of net transition obligation | 4 |  |  | 1 |  |  | 3 |
Amortization of prior service cost | 4 |  |  | 1 |  |  | 3 |
Defined benefit plans, net | 243 |  |  | 93 |  |  | 150 |
Other comprehensive loss | $ | (4,814 | ) |  | $ | (1,295 | ) |  | $ | (3,519 | )
(dollars in thousands) | Before Tax |  | Tax Effect |  | Net of Tax
Three Months Ended June 30, 2017 |  |  |  |  |  |  |  |
Net unrealized gains on investment securities: |  |  |  |  |  |  |  |
Net unrealized gains arising during the period | $ | 3,001 |  |  | $ | 1,193 |  |  | $ | 1,808 |
Less: Reclassification adjustments from AOCI realized in net income | 1,640 |  |  | 653 |  |  | 987 |
Net unrealized gains on investment securities | 4,641 |  |  | 1,846 |  |  | 2,795 |
Defined benefit plans: |  |  |  |  |  |  |  |
Amortization of net actuarial loss | 325 |  |  | 222 |  |  | 103 |
Amortization of net transition obligation | 5 |  |  | 2 |  |  | 3 |
Amortization of prior service cost | 4 |  |  | 2 |  |  | 2 |
Settlement | 138 |  |  | 56 |  |  | 82 |
Defined benefit plans, net | 472 |  |  | 282 |  |  | 190 |
Other comprehensive inco me | $ | 5,113 |  |  | $ | 2,128 |  |  | $ | 2,985 |
(dollars in thousands) | Before Tax |  | Tax Effect |  | Net of Tax
Six Months Ended June 30, 2018 |  |  |  |  |  |  |  |
Net unrealized losses on investment securities: |  |  |  |  |  |  |  |
Net unrealized losses arising during the period | $ | (25,512 | ) |  | $ | (6,872 | ) |  | $ | (18,640 | )
Less: Reclassification adjustments from AOCI realized in net income | — |  |  | — |  |  | — |
Net unrealized losses on investment securitie s | (25,512 | ) |  | (6,872 | ) |  | (18,640 | )
Defined benefit plans: |  |  |  |  |  |  |
Amortization of net actuarial loss | 576 |  |  | 184 |  |  | 392 |
Amortization of net transition obligation | 9 |  |  | 2 |  |  | 7 |
Amortization of prior service cost | 9 |  |  | 2 |  |  | 7 |
Defined benefit plans, net | 594 |  |  | 188 |  |  | 406 |
Other comprehensive loss | $ | (24,918 | ) |  | $ | (6,684 | ) |  | $ | (18,234 | )
Schedule of changes in each component of AOCI, net of tax | The following tables present the changes in each component of AOCI, net of tax, for the three and six months ended June 30, 2018 and 2017:
(dollars in thousands) | Investment Securities |  | Defined Benefit Plans |  | AOCI
Three Months Ended June 30, 2018 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | (10,492 | ) |  | $ | (7,237 | ) |  | $ | (17,729 | )
Other comprehensive income (loss) before reclassi fications | (3,669 | ) |  | — |  |  | (3,669 | )
Reclassification adjustments from AOCI | — |  |  | 150 |  |  | 150 |
Total other comprehensive income (loss) | (3,669 | ) |  | 150 |  |  | (3,519 | )
Balance at end of period | $ | (14,161 | ) |  | $ | (7,087 | ) |  | $ | (21,248 | )
(dollars in thousands) | Investment Securities |  | Defined Benefit Plans |  | AOCI
Three Months Ended June 30, 2017 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 6,853 |  |  | $ | (6,614 | ) |  | $ | 239 |
Other comprehensive income before reclassifications | 1,808 |  |  | — |  |  | 1,808 |
Reclassification adjustments from AOCI | 987 |  |  | 190 |  |  | 1,177 |
Total other comprehensive income | 2,795 |  |  | 190 |  |  | 2,985 |
Balance at end of period | $ | 9,648 |  |  | $ | (6,424 | ) |  | $ | 3,224 |
(dollars in thousands) | Investment Securities |  | Defined Benefit Plans |  | AOCI
Six Months Ended June 30, 2018 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 5,073 |  |  | $ | (6,112 | ) |  | $ | (1,039 | )
Impact of the adoption of new accounting standards | (139 | ) |  | — |  |  | (139 | )
Adjusted balance at beginning of period | 4,934 |  |  | (6,112 | ) |  | (1,178 | )
Impact of the adoption of new accounting standards | (455 | ) |  | (1,381 | ) |  | (1,836 | )
Other comprehensive income (loss) before reclassi fications | (18,640 | ) |  | — |  |  | (18,640 | )
Reclassification adjustments from AOCI | — |  |  | 406 |  |  | 406 |
Total other comprehensive income (loss) | (18,640 | ) |  | 406 |  |  | (18,234 | )
Balance at end of period | $ | (14,161 | ) |  | $ | (7,087 | ) |  | $ | (21,248 | )
(dollars in thousands) | Investment Securities |  | Defined Benefit Plans |  | AOCI
Six Months Ended June 30, 2017 |  |  |  |  |  |  |  |
Balance at beginning of period | $ | 4,729 |  |  | $ | (6,250 | ) |  | $ | (1,521 | )
Other comprehensive income (loss) before reclassifi cations | 3,932 |  |  | (627 | ) |  | 3,305 |
Reclassification adjustments from AOCI | 987 |  |  | 453 |  |  | 1,440 |
Total other comprehensive income (loss) | 4,919 |  |  | (174 | ) |  | 4,745 |
Balance at end of period | $ | 9,648 |  |  | $ | (6,424 | ) |  | $ | 3,224 |
Schedule of amounts reclassified out of each component of AOCI | The following table presents the amounts reclassified out of each component of AOCI for the three and six months ended June 30, 2018 and 2017:
| Amount Reclassified from AOCI |  | Affected Line Item in the Statement Where Net Income is Presented
Details about AOCI Components | Three months ended June 30, |
(dollars in thousands) | 2018 |  | 2017 |
Sale of investment securities available-for-sale | $ | — |  |  | $ | (1,640 | ) |  | Investment securities gains (losses)
| — |  |  | 653 |  |  | Income tax benefit (expense)
| $ | — |  |  | $ | (987 | ) |  | Net of tax
Amortization of defined benefit retirement and supplemental executive retirement plan items |  |  |  |  |  |  |
Net actuarial loss | $ | (235 | ) |  | $ | (325 | ) |  | (1)
Net transition obligation | (4 | ) |  | (5 | ) |  | (1)
Prior service cost | (4 | ) |  | (4 | ) |  | (1)
Settlement | — |  |  | (138 | ) |  | (1)
| (243 | ) |  | (472 | ) |  | Total before tax
| 93 |  |  | 282 |  |  | Income tax benefit (expense)
| $ | (150 | ) |  | $ | (190 | ) |  | Net of tax
Total reclassification adjustments from AOCI for the period | $ | (150 | ) |  | $ | (1,177 | ) |  | Net of tax
| Amount Reclassified from AOCI |  | Affected Line Item in the Statement Where Net Income is Presented
Details about AOCI Components | Six months ended June 30, |
(dollars in thousands) | 2018 |  | 2017 |
Sale of investment securities available-for-sale | $ | — |  |  | $ | (1,640 | ) |  | Investment securities gains (losses)
| — |  |  | 653 |  |  | Income tax benefit (expense)
| $ | — |  |  | $ | (987 | ) |  | Net of tax
Amortization of defined benefit retirement and supplemental executive retirement plan items |  |  |  |  |  |  |
Net actuarial loss | $ | (576 | ) |  | $ | (647 | ) |  | (1)
Net transition obligation | (9 | ) |  | (9 | ) |  | (1)
Prior service cost | (9 | ) |  | (8 | ) |  | (1)
Settlement | — |  |  | (138 | ) |  | (1)
| (594 | ) |  | (802 | ) |  | Total before tax
| 188 |  |  | 349 |  |  | Income tax benefit (expense)
| $ | (406 | ) |  | $ | (453 | ) |  | Net of tax
Total reclassification adjustments from AOCI for the period | $ | (406 | ) |  | $ | (1,440 | ) |  | Net of tax
(1) | These AOCI components are included in the computation of net periodic pension cost (see Note 15 - Pension and Supplemental Executive Retirement Plans for additional details).

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